（ 1 ） For the part of enterprise income tax and value-added tax pay able to the local government , if the increasing rate exceeds the average income increase of the whole province within that very year, no less than 50% of the excess shall be used by the finance authorities at all levels for establish ment of a special support fund to be used on infrastructure construction in the industrial zones, production bases and development zone s , construction of research center and a ward for entrepr eneu rs, advanced managers and backbone technical staff within 3 years.
　　（ 2 ）The expenditure incurred in developing new products, new technolog ies and new techniques shall be deducted before calculation of enterprise income tax in accord ance with tax ation law s . For enterprise s engag ed in industr ial production s , if the annual increasing rate in technology development expense exceeds 10% and are profit-making, 50% of actual occurred expense for technology development shall be deducted from due income tax payable in the same year.
　　 （ 3 ）The key project as certified by the provincial government shall be given land use priority in accord ance with the general land use planning . Key construction projects not in accordance with the plan shall be adjust ed according to regulated procedures .